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Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Whitesville Central School District – Financial Management (2016M-313)
… review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $6.7 … of appropriations based on actual needs and that estimates for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … The Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Avon Central School District – Information Technology (2016M-123)
… Monroe County. The District, which operates three schools with approximately 1,000 students, is governed by an elected … information (PPSI); wireless technology; remote access; mobile devices; sanitation and disposal of electronic media; … protection of PPSI, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … three written quotes, as required by Board policy, for all purchases subject to the Board’s purchasing policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Purpose of Audit The purpose of our audit was to review the District's procurement … The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Fare Revenue Considerations for the Metropolitan Transportation Authority
… 73 percent and 88 percent of pre-pandemic levels by 2026. Bolstering ridership and the revenue it generates by … of growth among all revenue sources between 2022 and 2026, rising by 29 percent. The MTA expects fare revenue … and 2025) to rebound to 32.2 percent of total revenue in 2026, but that remains 10 percentage points lower than its …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering … families statewide, according to a new report released by State Comptroller Thomas P. DiNapoli. “The pandemic’s … At the beginning of the COVID-19 pandemic, private sector employment within the child day care services industry fell …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDiNapoli Announces State Contract and Payment Actions for Jan. 2016
… County. Department of Transportation $42.7 million with DA Collins Construction Co. to rehabilitate the South Mall …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016DiNapoli Announces State Contract & Payment Actions for December 2014
… $1.05 million contract with the Open Space Institute Land Trust Inc. for the purchase of 233 acres in Wawarsing, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Opinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… Board of Education (Board) , which is responsible for the general management and control of financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mDuanesburg Central School District – Separation Payments (2014M-67)
… School District is located in the Towns of Duanesburg and Princetown in Schenectady County, the Towns of Charleston and Florida in Montgomery County, the town of Knox in Albany County and the Town of Wright in Schoharie County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Finding District officials established adequate procedures to ensure employees were paid their approved salaries or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57